https://www.taxtmi.com/circulars?id=10909 Employees vested with powers of financial control over one or more operational fields are to be treated as Officer under clause (30) and section 2(30). Such classification applies to roles like chief accountant, works manager, sales manager, purchase manager and estate manager, making them subject to Part I of Schedule VI disclosure obligations concerning debts, loans or advances. en-us Mon, 23 Aug 1976 00:00:00 +0530 Fri, 17 Jun 2011 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10909 Employees vested with powers of financial control over one or more operational fields are to be treated as Officer under clause (30) and section 2(30). Such classification applies to roles like chief accountant, works manager, sales manager, purchase manager and estate manager, making them subject to Part I of Schedule VI disclosure obligations concerning debts, loans or advances. Circulars Companies Law Mon, 23 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10909